Marketplace Facilitators and Marketplace Sellers A marketplace facilitator that is engaged in business in North Carolina is considered the retailer of each marketplace-facilitated sale it makes on behalf of a marketplace seller and is required to register and collect and remit the sales and use tax due on all such sales. A marketplace facilitator is required to comply with the same requirements and procedures as other retailers. A marketplace facilitator is required to collect and remit sales tax as required by N.C. Gen. Stat. § 105-164.4J. Technical Publications for Marketplace Facilitators and Marketplace Sellers See SUTB 59 Marketplace Facilitators and Marketplace Sellers Frequently Asked Questions To receive electronic notifications regarding bulletins, directives, and other important notices about law changes and related tax matters, sign up for E-Alerts.